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Home / ESG & Competition Law / ESG & BRSR Reporting
Last updated: 2 October 2026
The top 1,000 listed companies must publish a Business Responsibility and Sustainability Report (BRSR), and a growing number must obtain assessment or assurance of BRSR Core. Expertvuw’s team collects data, drafts the report and prepares you for the independent assessment.
Under Regulation 34(2)(f) of the SEBI LODR Regulations, the top 1,000 listed entities by market capitalisation must include a Business Responsibility and Sustainability Report in their annual report. The BRSR covers disclosures on the nine principles of the National Guidelines on Responsible Business Conduct — including environment, employees, human rights, community and governance.
BRSR Core, introduced by SEBI in July 2023, is a set of key performance indicators — such as greenhouse gas emissions, water, energy, waste, employee well-being and gender diversity — that must be independently verified. SEBI’s March 2025 circular changed “reasonable assurance” to “assessment or assurance” and set the glide path: top 150 companies from FY 2023-24, top 250 from FY 2024-25, top 500 from FY 2025-26 and top 1,000 from FY 2026-27.
Value chain ESG disclosures are voluntary for the top 250 companies from FY 2025-26, covering partners that make up 2% or more of purchases or sales, with assessment or assurance voluntary from FY 2026-27.
Basis: SEBI (LODR) Regulations, 2015 – Regulation 34(2)(f); SEBI circular on BRSR Core (12 July 2023); SEBI circular dated 28 March 2025 on BRSR Core, value chain and assessment or assurance; National Guidelines on Responsible Business Conduct. Last updated: 27 September 2026.
Top 1,000 listed entities by market capitalisation.
BRSR follows the National Guidelines on Responsible Business Conduct.
Key ESG KPIs requiring independent assessment or assurance.
Top 150 (FY24), 250 (FY25), 500 (FY26), 1,000 (FY27).
SEBI's March 2025 circular allows either.
Voluntary for top 250 from FY 2025-26.
BRSR problems are usually about data quality.
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BRSR connects with these services.
SEBI LODR compliance.
Environmental management system.
Extended Producer Responsibility.
Board and governance processes.
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Confirm BRSR and BRSR Core scope.
Set up data templates.
Gather data with owners.
Calculate KPIs with evidence.
Draft the BRSR.
Support the independent assessment or assurance.
BRSR runs on an annual cycle.
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The top 1,000 listed entities by market capitalisation, as part of their annual report.
A set of key ESG performance indicators that must be independently assessed or assured.
Top 150 from FY 2023-24, top 250 from FY 2024-25, top 500 from FY 2025-26 and top 1,000 from FY 2026-27.
It is voluntary for the top 250 companies from FY 2025-26.
No. Assessment or assurance is provided by independent providers; Expertvuw prepares the data and report.
ACS – Director, Expertvuw Management Pvt Ltd
BRSR data collection and drafting are handled by Expertvuw’s team. Assessment or assurance of BRSR Core is carried out by independent assessment or assurance providers.